Abstrak


Evaluasi Tingkat Kepatuha Pelaporan Spt Tahuan Orang Pribadi Tahun 2008 Di Wilayah Kerja Kantor Pelayanan Penyuluhan Dan Konsutasi Perpajakan (Kp2kp) Wonogiri


Oleh :
Wisudawan Kusuma Rajasa - F.3406068 - Fak. Ekonomi dan Bisnis

State income tax is the most potential income. Therefore the government seeks to maximize income from the sector tax to pay for the development of the State. One indicator of success is the taxation of State ownership NPWP, because by NPWP the goverment can know potential tax. The amount of State income tax can be known from the Mail Notification reportation (SPT) which is a duty from the ownership of NPWP. Due to the mentioned, the writer do the research about SPT reportation especially Private Individual Tax in Kantor Pelayanan Penyuluhan dan Konsultasi Perpajakan (KP2KP) Wonogiri work sector to know the potential tax and the obstacles. Research was conducted with the method of interviews and literature studies. According to the research carried out can be known that the amount of person which become tax obligated in 2008 are 36.228, moreover person who report the amount of tax in 2008 are 17.534. So, it can be concluded that the level percentage tax obligated which report SPT are about 48%. Poor reporting of SPT is caused by several things, among others the self convidence of the tax obligated to fulfill their duty, broad coverage of KP2KP Wonogiri that does not offset with the adequate number of personnel.Based on this report, the writer suggest to KP2KP Wonogiri to maximize the dissemination and further addition of tax service in remote area to maximize the potential of the existing tax.